Certificate-delay under tax exemption notification can be condoned when the explanation is satisfactory and refund eligibility remains intact.

Delay in obtaining the certificate required under Notification No. 64/93-C.E. for a saloon car registered solely as a taxi was accepted as satisfactorily explained where the certificate was issued five days late because of inadequate dealer instructions and follow-up. The prescribed three-month production requirement was not treated as an absolute bar to relief, and the explanation for delay had to be considered on merits rather than rejected on a rigid view of condonation. On that basis, the assessee remained eligible for refund under the notification.

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Issues: Whether delay in obtaining the certificate required under Notification No. 64/93-C.E. dated 28-2-1993, though issued after the prescribed three-month period, could be treated as satisfactorily explained so as to entitle the assessee to refund.

Analysis: The notification granted a further exemption where a saloon car, after clearance, was registered for use solely as a taxi, subject to production of a certificate from the authorised transport authority within three months of clearance. The assessee's certificate was issued five days late. The explanation that the delay arose from want of proper and prompt instructions and follow-up by the dealers was accepted as satisfactory. The delay explanation ought to have been considered on merits, and the rigid view that condonation could not be entertained was rejected.

Conclusion: The delay in obtaining the certificate was properly explained and the assessee remained eligible for refund.

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